A Imprisonment for one year, and each of the defendants B shall be punished by a fine of 16 million won.

Defendant

B The above fine.

Defendant

A On May 16, 2019, the Incheon District Court sentenced three years to imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) and a fine of 2.24 million won on October 22, 2019, and the above judgment became final and conclusive on October 22, 2019. On May 16, 2019, Defendant B was sentenced to two years of suspension of imprisonment for a violation of the Punishment of Tax Evaders Act by the same court and became final and conclusive on the 24th of the same month

Defendant A and C agreed to issue a false tax invoice in the name of the business entity created by C to request the president of the company to issue a false tax invoice.

C Around June 1, 2017, D, a branch office, registered its business as “E” with its business registration from the Seocheon Tax Office, opened an account under the said business owner’s name, and issued an OTP and an authorized certificate connected to the account necessary for the issuance of a tax invoice to Defendant A. Defendant A issued five false tax invoices with the total amount of KRW 480,000,000,000,000 from that time to June 30, 2017, even though he/she did not supply goods or services to the “G” operated by Defendant A-friendly F in the name of the said “E” in the name of the said “E,” and issued five tax invoices with the total amount of KRW 110,000,000,000,000 to June 30, 2017.

Accordingly, Defendant A conspired with C to issue a tax invoice without supplying goods or services.

The Defendants of “2020 Godan1564” conspired to establish a new corporation on the ground of a third party as the representative director in order to comply with the tax invoice for purchase and sale of H, Co., Ltd., Ltd. established by Defendant A at the “H” coffee shop located in Incheon Reinforcement-gun around the winter of 2015. From March 2016, the Defendants are false in order to comply with the purchase data without actual operation to Defendant B, who is Defendant B’s branch in the “L” page located in the Incheon Reinforcement-gun, Incheon Reinforcement-gun.